Aligning fiscal policy with ESG objectives enhancing domestic biomass utilization for Indonesia’s energy transition
ESG目標と財政政策の連携：インドネシアのエネルギー移行における国内バイオマス利用の強化 (AI 翻訳)
Sinar Timur Desipradana, Abdul Hakim At Tamimi
🤖 gxceed AI 要約
日本語
本研究は、インドネシアのパーム殻（PKS）を事例に、財政政策とESG目標の連携を通じた国内バイオマス利用促進を分析。日本のFIT制度との比較から、インセンティブの非対称性がPKSの国内利用を阻害していることを示し、ESG・財政デカップリングという概念を提起する。成果連動型税制優遇や認証支援の重要性を提言。
English
This study examines how fiscal policy can be aligned with ESG objectives to boost domestic biomass utilization in Indonesia, using palm kernel shells (PKS) as a case. Comparing with Japan's FIT-linked biomass regime, it finds that incentive asymmetry—not physical scarcity—drives PKS allocation abroad. The paper introduces the concept of ESG–Fiscal Decoupling and recommends output-based tax incentives and certification support.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本はFITによるバイオマス輸入制度が確立しているが、本論文はその構造的課題（国内バイオマス利用の阻害）を示唆する。日本のGX政策において、財政措置とESG目標の連携強化の必要性を再認識させる。
In the global GX context
This paper contributes to global GX scholarship by linking fiscal policy design with ESG outcomes in the biomass sector. It offers a transferable framework (ESG–Fiscal Decoupling) relevant for countries using feed-in tariffs or other subsidies to drive energy transitions, highlighting how misaligned incentives can undermine domestic value chains.
👥 読者別の含意
🔬研究者:Offers a novel analytical framework (ESG–Fiscal Decoupling) for studying policy-ESG alignment in energy transitions.
🏢実務担当者:Provides insights on structuring fiscal incentives and certification to support domestic biomass supply chains.
🏛政策担当者:Highlights the need for output-based tax incentives and tighter linkage between fiscal policy and carbon pricing to drive biomass utilization.
📄 Abstract（原文）
This study examines how fiscal policy can be aligned with Environmental, Social, and Governance (ESG) objectives to strengthen domestic biomass utilization in Indonesia, using palm kernel shells (PKS) as a focal case. Indonesia’s power system remains structurally coal-heavy, while biomass use in 2024 was still limited relative to coal consumption; at the same time, PLN’s biomass co-firing and REC programs show that transition instruments already exist but remain supplementary rather than system-shaping. Adopting a qualitative, policy-oriented case study design based on documentary analysis, the study compares Indonesia’s domestic biomass framework with Japan’s policy-backed biomass import regime. The findings suggest that PKS allocation is driven less by physical scarcity than by incentive asymmetry: Japan’s FIT-linked biomass certification system creates stable demand and sustainability certainty for imported PKS, while Indonesia’s fiscal and tax instruments remain broader, less targeted, and less directly tied to measurable output. The study conceptualizes this gap as ESG–Fiscal Decoupling, referring to the disconnect between sustainability commitments and the fiscal signals needed to change firm-level behavior. It argues that domestic biomass utilization would be strengthened by output-based tax incentives, better certification support, and tighter linkage between fiscal policy and carbon-pricing logic. The contribution of this paper lies in connecting biomass allocation, tax policy, and ESG transition design within a single analytical framework for Indonesia’s energy transition.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.54957/educoretax.v6i3.2104first seen 2026-06-05 04:59:01
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